Strategic alignment and performance: Brazilian companies in the medical diagnostics sector

A gap has been identified in the literature on the diagnosis and monitoring of the degree of strategic alignment. The main objective of this article is to diagnose and analyze the strategic alignment profile using the alignment diagnostic profile (ADP) tool, which enables organizations to show visually their degree of strategic alignment. The methodological approach adopted is multiple-case studies, which were conducted at five organizations in the medical diagnostics sector. The results indicate that the ADP enables organizations to understand the steps required to improve their level of alignment and to identify and locate gaps and conflicts.

Gestão estratégica: balanced scorecard para uma entidade hospitalar

Dissertação para obtenção do Grau de Mestre em Contabilidade e Finanças Orientador: Doutora Cláudia Maria Ferreira Pereira Lopes

A implementação do Balanced Scorecard nos trabalhos de auditoria interna e o seu contributo para a estratégia organizacional - caso do sector público: autarquia local

Mestrado em Auditoria

O Balanced Scorecard: estudo do processo e mecanismos para ser uma ferramenta imprescindível no contexto organizacional

Mestrado em Contabilidade

Balanced Scorecard como ferramenta de desempenho aplicado à Portugal Telecom

Mestrado em Controlo e Gestão dos Negócios

Aplicação do Balanced Scorecard à área de investimentos de uma seguradora

Contabilidade e Gestão das Instituições Financeiras

Planeamento estratégico através da implementação da metodologia Balanced Scorecard numa empresa de construção

Atualmente, existe uma constante necessidade de inovação tecnológica e organizacional das empresas, face às exigências do mercado e ao aumento constante da competitividade. No contexto da economia atual, e para contrariar a falta de investimento dos últimos anos, as empresas concentram-se no desenvolvimento de negócios bem estruturados e organizados, que satisfaçam as exigências de cada cliente. Revela-se, assim, muito importante a avaliação de desempenho para o alcance do seu sucesso, permitindo alinhar as atividades operacionais com a visão organizacional, fomentar a comunicação da estratégia e gerir o seu desempenho. É neste contexto que ganha importância o Balanced Scorecard, um instrumento que permite avaliar o desempenho organizacional, funcionando também como uma ferramenta de gestão. Tem, portanto, como principais objetivos definir claramente uma estratégia, definir objetivos, indicadores e medidas estratégicas, planear e estabelecer metas e melhorar continuamente os resultados obtidos. Esta ferramenta analisa a organização em quatro diferentes perspetivas: financeira, clientes, processos internos e apendizagem e crescimento. Cada uma delas deve estrututrar os seus próprios objetivos, indicadores, metas e iniciativas de forma a contribuir para o desenvolvimento da estratégia da organização e avaliar o seu desempenho. O desafio deste relatório é adaptar esta metodologia durante a realização de um estágio curricular na empresa Bysteel, que tem por base a implementação de um processo de gestão estratégica nas suas empreitadas, através do Balanced Scorecard. Este planemamento surge como um dos principais requisitos para uma gestão eficaz de custos e de tempo planeados para cada empreitada da Bysteel. Este processo torna-se bastante complexo dado que cada obra apresenta diferentes particularidades. A implementação desta metodologia numa empresa desta dimensão é um fator muito motivador, tornando-se ainda mais interessante pelo facto de se tratar de uma implementação numa nova vertente.

Evaluating the Strategic Objectives of Cameroonian Higher Education: An application of the Balanced Scorecard

Contemporary higher education operates in an environment of dwindling and parsimonious resources; the increasing need for accountability and relevance to varying stakeholders with differing expectations. These relatively new trends in higher education have been faced by business organizations which have developed different ways of operating in response. This study outlines one way by which business organizations have addressed similar circumstances to show how the Cameroon higher education (HE) could learn from business organizations to manage strategic objectives. The balanced scorecard (BSC) has been used by business organizations to address similar trends. This study evaluates the strategic objectives of Cameroonian higher education using the balanced scorecard. The system level is used to identify the general strategic objectives and one state university is used to represent the translation and implementation of the objectives at the institution level. The BSC principles used include: operational strategic objectives; organizational alignment to the strategy; making strategy everyone’s everyday job; making strategy continual and; mobilizing the leadership for change. The underlying concepts in these principles are communication, consensus, relevance, and a participatory approach. The study employs data from policy documents, relevant literature, websites and semi-structured interviews. The research approach is qualitative and the analyses are done by making meaning of phenomena in their natural contexts. The results show that there is a general knowledge of the strategic objectives but there is disagreement on the relevance of these objectives to HE and on the type of approaches used in implementing the objectives. It was also found that the relevant stakeholders are known, but not all the respondents agree on the importance of these stakeholders. All stakeholders do not have the same level of influence-the state is the most influential. Reporting is sufficiently done but there are insufficient provisions for feedback from stakeholders. The study concludes that the BSC principles can be applied to the management of strategic objectives in Cameroon HE. For Cameroonian higher education, it is recommended that the focus should be first, on developing tools for strategy before the strategy itself. Even though the need for the BSC is confirmed the context does not seem sufficiently ready to implement the BSC as a strategic management tool. The proposed BSC framework can only be used as a communication tool. The barriers to managing strategic objectives in Cameroon HE are related to the communication, consensus, clarity and relevance. However, the system has prospects for improved management and eventual adoption of the BSC as both a strategic management and communication tool. In line with other BSC applications to higher education, this study concluded that it is more feasible to apply the balanced scorecard to a single higher education institution than to a higher education system. The study makes a contribution to the BSC by showing how its principles can be used in a non-business context. The study also opens up possibilities for future research on the same topic in a different context or the same context with a wider scope (more institutions and respondents); the same study with a deeper focus on the interrelationships between the different strategic objectives (strategy maps). The study could also be extended by including the perspectives of the identified stakeholders who are not directly part of the higher education system but constitute the environment in which higher education operates.

Adequando práticas e modelos de gestão bem sucedidos ao Programa Netuno: a implementação do balanced scorecard

Há tempo busca-se um aperfeiçoamento do aparelho estatal no Brasil e, ao longo dos anos. os governos que se sucedem no poder vêm buscando alternativas para melhorar a eficiência do Estado. Mais recentemente, no Governo do Presidente Luiz Inácio Lula da Silva, foi instituído o Programa Nacional de Gestão Pública e Desburocratização (Gespública), que incentiva órgãos públicos a implementarem sistemas de gestão, participando de um processo de avaliação com premiações para as melhores práticas gerenciais voltadas à qualidade dos serviços aos cidadãos. No âmbito da Marinha do Brasil o Programa foi adaptado às peculiaridade da Força e nasceu, assim, o Programa Netuno que visa à institucionalização de boas práticas de gestão, permitindo que as organizações da Marinha do Brasil busquem a melhoria contínua dos processos inerentes a suas atividades. Uma das ferramentas que se pretende incorporar ao Programa é o Balanced Scorecard, geralmente utilizado na gestão estratégica e na avaliação do desempenho de organizações. Portanto, com a finalidade de contribuir para o aprimoramento da eficiência da gestão das Organizações Militares da Marinha do Brasil, este trabalho tem como objetivo identificar as vantagens, desvantagens e dificuldades da implementação do Modelo de Gestão Balanced Scorecard (BSC), tomando como base as experiências bem sucedidas de outras organizações da iniciativa privada e pública, bem como do Exército Brasileiro, que já implementaram e utilizam o modelo.

Avaliação do potencial do uso balanced scorecard: um estudo exploratório em Natal

Small businesses are experiencing growth scenario in emerging countries by the prospect of economic development, these countries, including Brazil, have a booming economy before the world crisis in the last five years, especially with the participation of small and medium enterprises. These factors generate increased competition and the need to expand market share through management actions in the quest for acquiring new customers. Moreover, these changes increase the need to properly use the information and organizational performance. Some national and international studies show the existence of peculiarities in small organizations, especially in environments of family management. Such particularities raise a scenario with several organizational deficiencies regarding the evaluation of their performance. In some cases, when there are static systems, traditional and focused only on the financial perspective, especially short term. Alternatively, the tools encourage strategic planning and observance of medium and long term, in many ways, whether financial, internal processes, customers, suppliers, and innovation, among others. Therefore, this study aims to identify and analyze the applicability of the system performance evaluation with emphasis on strategic and BSC - Balanced Scorecard. Regarding the research method, is classified as exploratory, with the participation of 25 companies, whose research was conducted between 2012 and 2013. Therefore, the research included the construction process and a structured questionnaire on practices and interest for the use of strategic tools, with emphasis on the Balanced Scorecard. Whose main result presented a high degree of interest in the applicability of the BSC by most of the participating institutions. Furthermore, It was observed the growing interest in using the Balanced Scorecard when it increases the company size, regardless of the area of market action. Participating companies have shown an outline of the strategic objectives and the establishment of indicators for assessing the performance due to their correlations with the BSC

Utilização de indicadores financeiros e não-financeiros na gestão de hotéis no Rio Grande do Norte: um estudo sob a ótica do Balanced Scorecard

This study presents the results of a research on the use of financial and non-financial performance indicators used by medium and large hotels. The research was conducted in Rio Grande do Norte, a Brazilian State. The objective is to identify the usage of performance measures by these companies. Hotel industry is one of the most important sectors in the Rio Grande do Norte economy. The research takes the Balanced Scorecard as a conceptual framework, since it represents an original contribution to the literature of managerial accounting, for rethinking old issues, pointing out themes that were forgotten or badly interpreted, to discuss the requirements imposed by the economy environment, dominated by competitive companies, and increasing the understanding of the relationship between strategy and operation. The objective of the research is to investigate if the hotel managers make use of a managerial information system or not, when evaluating the performance of their business unit. The research reveals the usage of performance evaluation using a large variety of measures. Among them is worth mention: the usage of accounting profit altogether with the EVA/MVA, the process cycle time, total quality management, process transformation, strategic mission, vision, strategic measures, measures related to feedback, risk, costs, productivity, incomes, customers retention, customer satisfaction and profitability, measures using time as a component, quality of the process, cost of the processes, employees capabilities, information systems, motivation, empowerment and alignment. The research leads to the conclusion that the usage of the deriving concepts of Balanced Scorecard can improve the performance measurement systems used by hotels

Gestão do desempenho organizacional em empresas do setor de construção civil: uma aplicação do Balanced Scorecard

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Strategic supplier performance evaluation:a case-based action research of a UK manufacturing organisation

The main aim of this research is to demonstrate strategic supplier performance evaluation of a UK-based manufacturing organisation using an integrated analytical framework. Developing long term relationship with strategic suppliers is common in today's industry. However, monitoring suppliers' performance all through the contractual period is important in order to ensure overall supply chain performance. Therefore, client organisations need to measure suppliers' performance dynamically and inform them on improvement measures. Although there are many studies introducing innovative supplier performance evaluation frameworks and empirical researches on identifying criteria for supplier evaluation, little has been reported on detailed application of strategic supplier performance evaluation and its implication on overall performance of organisation. Additionally, majority of the prior studies emphasise on lagging factors (quality, delivery schedule and value/cost) for supplier selection and evaluation. This research proposes both leading (organisational practices, risk management, environmental and social practices) and lagging factors for supplier evaluation and demonstrates a systematic method for identifying those factors with the involvement of relevant stakeholders and process mapping. The contribution of this article is a real-life case-based action research utilising an integrated analytical model that combines quality function deployment and the analytic hierarchy process method for suppliers' performance evaluation. The effectiveness of the method has been demonstrated through number of validations (e.g. focus group, business results, and statistical analysis). Additionally, the study reveals that enhanced supplier performance results positive impact on operational and business performance of client organisation.

Üzleti teljesítménymérés a sportban = Business performance evaluation in sports associations

A sportszervezetek, sportvállalkozások esetében is kulcsfontosságú a teljesítménymérés. Annak ellenére, hogy a teljesítménymérés sok esetben elsősorban a sportteljesítményre koncentrál, egyre többen foglalkoznak az üzleti teljesítménymérés relevanciájával is. A nyugati társadalmakban a szűkös erőforrások és a növekvő társadalmi kontroll igénye erősíti ezt a folyamatot. A szakirodalom ezen a téren még viszonylag szűk körű. Jelen tanulmány célja, hogy egy olyan szakirodalmi áttekintést adjon, ami elindíthatja a jelenlegi és potenciális jövőbeli vezetők gondolkodását az üzleti teljesítménymérés fontosságának irányába. A tanulmány először áttekinti a pénzügyi teljesítménymérés lehetőségeit, foglalkozik a költségfelosztás problémakörével, kiemelt szerepet szán a stratégiai gondolkodás és a több szempontú megközelítés érvényesítésének. Részletesen összehasonlítja a sportszervezeteknél javasolt kiegyensúlyozott stratégiai mutatószámrendszer (BSC) adaptációkat. A tanulmány kiinduló pontot jelenthet nemcsak a szakirodalom feldolgozásához, de a gyakorlati megvalósításhoz is. _____ Performance measurement is crucial in sports associations. Although sports performance is in the spotlight, more and more researchers and experts deal with the business perspective of performance evaluation. This trend is strengthened by the scarcity of resources and a rising demand for social control in Western societies. The literature in this field is relatively limited. The aim of this study is to provide a literature review, which can motivate experts and managers to shift towards business thinking, and realize the importance of business performance evaluation. The study presents the opportunities of financial performance measurement, deals with the issues of cost allocation, and focuses on the role of strategic thinking and multi-dimension approach. Finally it compares the proposed balanced scorecard adaptations for sports associations. The study can be a starting point for literature review as well as for practical implementation.

O Balanced ScoreCard como instrumento de gestão na Atividade Portuária em Portugal

Mestrado em Controlo da Gestão e dos Negócios